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Showing 81–90 of 22948 articles for “Art. Aut. conc. n° 09-DCC-46 du 28 Sep 2009”
…ision, the differences existing between the rates of each member commune and the average rate are reduced by one fifth each year from 1980.The deliberative councils may also decide to institute, by un…
…ot paid as a result thereof together with the late payment interest provided for in article 1727, deducted from the date on which these taxes should have been paid.As an exception to the above provisi…
For the application of c of 1° of 7 of Article 158, professionals or organisations which do not have a permanent establishment in France but which are established in a Member State of the European Uni…
I. - Long-term capital gains subject to the articles 39 duodecies to 39 quindecies realised in the course of a commercial, industrial, craft, liberal or agricultural activity, are taxed after applicat…
I. - Capital gains subject to the articles 39 duodecies to 39 quindecies, other than those mentioned in III, realised in the course of a commercial, industrial, craft, liberal or agricultural activity…
I.-The amount of property tax on built-up properties provided for in Article 1380 and levied during the financial year for the housing units mentioned in III of this article gives rise to a non-taxabl…
…st, including the amount of income acquired on the date of purchase of the securities and not yet deducted from taxable income less a sum equal to the amount of income from these securities, acquired…
…ach year between the shareholders or unit holders for an amount defined in accordance with the procedures set out in this I. (Repealed for financial years ending on or after 29 September 1989.)III. -…
The articles 238 septies A, 238 septies B, 238 septies C and 238 septies E apply to units in debt securitisation funds where their term on issue is more than five years.
A Conseil d'Etat decree specifies the terms of application of articles 238 septies A and 238 septies B and their impact on the calculation of any capital gains or losses realised in the event of dispo…
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